CLA-2 CO:R:C:G 085150 CC
Mr. Jeff Musser
Expeditors International
880 Hinckley Road
P.O. Box 4389
Burlingame, CA 94011-4389
RE: Tariff classification of a dust skirt
Dear Mr. Musser:
This letter is in response to your inquiry of June 8, 1989,
in behalf of Expeditors International, requesting tariff
classification of a dust skirt. A sample was submitted for
examination.
FACTS:
The sample at issue, a dust skirt designed to fit a twin
bed, is made of 50 percent polyester and 50 percent cotton woven
fabric, according to your submissions. It has an embroidered
lace on three sides, which is composed of 60 percent linen and 40
percent cotton material, and is designed to hang over the edge of
a mattress. The dust skirt is decorative, but may remain on a
bed at all times.
ISSUE:
Whether the dust skirt is classifiable as a bedspread under
Heading 6304 of the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA)?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1 provides that classification shall be
determined according to the terms of the headings and any
relative section or chapter notes.
Heading 6302, HTSUSA, provides for bed linen, among other
articles. The Explanatory Notes, the official interpretation of
the HTSUSA at the international level, states that bed linen
includes, e.g., sheets, pillow cases, bolster cases, eiderdown
cases and mattress covers. Therefore, according to the
Explanatory notes, a dust skirt is not specifically provided for
in Heading 6302.
Heading 6304, HTSUSA, provides for other furnishing
articles, excluding those of Heading 9404, HTSUSA. Dust skirts
are not provided for in Heading 9404. A subheading of Heading
6304 provides for bedspreads. The Random House Dictionary of the
English Language, the Unabridged Edition (1983), defines a
bedspread as "an outer covering, usually decorative, for a bed."
Because the merchandise at issue is decorative and serves to
cover a bed in a manner similar to a bedspread, we find that it
is classifiable as a bedspread in Heading 6304.
The dust skirt is woven, not knitted or crocheted and, thus,
is classified under subheading 6304.19, HTSUSA, which provides
for bedspreads, other. The question which remains is whether the
merchandise at issue is classified under the subheading for
bedspreads, other, of cotton, or under the subheading for
bedspreads, other, of man-made fibers.
Subheading note 2(A), Section XI, HTSUSA, requires that
products of Chapters 56 to 63 which contain two or more textile
materials be regarded as consisting wholly of that textile
material which would be selected under Note 2 to Section XI.
Note 2 provides that goods consisting of a mixture of two or more
textile materials are to be classified as consisting wholly of
the one textile material which predominates by weight. According
to your submissions, the dust skirt, excluding the embroidery, is
composed of 50 percent cotton and 50 percent polyester material.
Therefore, we cannot classify the merchandise at issue under a
specific subheading at this time.
HOLDING:
The merchandise at issue is classified as a bedspread in
Heading 6304. If the dust skirt is composed of more than 50
percent cotton material, excluding the embroidery, it is
classified under subheading 6304.19.0500, HTSUSA, which provides
for bedspreads, other, of cotton, containing any embroidery,
lace, braid, edging, trimming, piping or applique work, textile
category 362, and dutiable at a rate of 13.6 percent ad valorem.
Alternatively, if the dust skirt is composed of more than 50
percent polyester material, excluding the embroidery, it is
classified under subheading 6304.19.1500, HTSUSA, which provides
for bedspreads, other, of man-made fibers, containing any
embroidery, lace, braid, edging, trimming, piping or applique
work, textile category 666, and dutiable at a rate of 19.8
percent ad valorem.
The merchandise may be submitted to a Customs laboratory for
analysis, at the discretion of the classifying officer, and will
be classified in accordance with the results of that analysis to
determine which fiber predominates by weight.
Your sample will be returned, under separate cover, as
requested.
Due to the changeable nature of the statistical annotation
and the restraint (quota/visa) categories applicable to textile
merchandise, you should contact your local Customs office prior
to importation of this merchandise to determine the current
status of any import restraints or requirements.
The designated textile and apparel category may be
subdivided into parts. If so, visa and quota requirements
applicable to the subject merchandise may be affected. Since
part categories are the result of international bilateral
agreements which are subject to frequent renegotiations and
changes, to obtain the most current information available, we
suggest that you check, close to the time of shipment, the Status
Report On Current Import Quotas (Restraint Levels), an internal
issuance of the U.S. Customs Service, which is available for
inspection at your local Customs office.
Sincerely,
John Durant, Director
Commercial Rulings Division